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All Journal Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING Jurnal Manajemen Teknologi Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Jurnal Riset Akuntansi dan Keuangan EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Ilmiah Wahana Pendidikan AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Locus Penelitian dan Pengabdian International Journal of Islamic and Social Sciences (ISOS) Jurnal Akuntansi dan Keuangan Indonesia Journal of International Conference Proceedings
Sylvia Veronica Siregar
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Indonesia
Religion Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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ROTASI DAN KUALITAS AUDIT: EVALUASI ATAS KEBIJAKAN MENTERI KEUANGAN KMK NO. 423/KMK.6/2002 TENTANG JASA AKUNTAN PUBLIK Siregar, Sylvia Veronica; Fitriany, Fitriany; Wibowo, Arie; Anggraita, Viska
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 1
Publisher : UI Scholars Hub

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Abstract

Auditor’s independency is a foundation of the public trust to public accountant profession and is one important factor for assessing audit quality. Regulators expect that the longer the audit tenure (long term relationship between auditor and client), the more often auditor will compromise client’s accounting choices and reporting for his bussines purpose in such a way which will decrease the auditor’s independence. Related to auditor rotation, regulator in Indonesia have made compulsory the rotation for public accountant (AP) every 3 years and public accounting firm (KAP) every 5 years since the end of 2002 by issuing KMK Number 423/KMK.06/2002 dated September 30, 2002 about public accountant services. The objective of this rotation is to prevent independence deterioration of public accountant and public accounting firm. The purpose of this study is to empirically investigate whether the audit tenure has any effect on audit quality and whether rotation for public accountant and public accounting firm will increase audit quality before and after the implementation of KMK number 423/KMK.06/2002. The result shows that KMK No. 423/KMK.06/2002 about audit rotation needs to be evaluated because this study finds no evidence that longer audit tenure and auditor rotation will increase audit quality.
ANALISIS FAKTOR YANG MEMPENGARUHI KEPUASAN KERJA AUDITOR DAN HUBUNGANNYA DENGAN KINERJA DAN KEINGINAN BERPINDAH KERJA AUDITOR Fitriany, Fitriany; Gani, Lindawati; Siregar, Sylvia Veronica; Marganingsih, Arywarti; Anggraita, Viska
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 2
Publisher : UI Scholars Hub

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Abstract

This research aims to examine the factors that influence auditor’s job satisfaction, the effects of job satisfaction on performance and turnover intentions, and how far the performances moderate the relationship between job satisfaction and turnover intention. The unit of analysis from this study is an auditor who works on a public accounting firm. Results showed that in small accounting firms, only consideration leadership style affects auditor’s satisfaction, while in big accounting firms, leadership style and structure leadership style have affected auditor’s satisfaction. Considerate Leadership style has higher effect than structural leadership style. For auditors in the big accounting firms, the higher the auditor's position, the greater the desire to leave accounting firms, but the longer the experience of the auditors, the lower the desire to move from the accounting firms. In this case it is necessary to have periodic promotion policy in the accounting firms. Job satisfaction has a positive influence on performance on all types of the accounting firms. If auditors are satisfied with the work, then their turnover intentions will be low. If auditors have low job satisfaction, they will leave the accounting firms, no matter their performance level because they only consider the accounting firms as stepping stone for their next career. So firms must consider auditors' job satisfaction if they do not want to lose their auditors.
KUALITAS LAPORAN KEUANGAN UMKM SERTA PROSPEK IMPLEMENTASI SAK ETAP Rudiantoro, Rizki; Siregar, Sylvia Veronica
Jurnal Akuntansi dan Keuangan Indonesia Vol. 9, No. 1
Publisher : UI Scholars Hub

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Abstract

This study examines the effect of quality of the SMEs’ financial statements on level of credit received by SMEs, as well as prospect of financial accounting standard for entity without public accountability (FAS EWPA) implementation in 2011 to improve the quality of the financial statements of SMEs. The data of this study is obtained from the questionnaires returned by 50 SME entrepreneurs in the area of Jakarta, Bogor, Depok, and other parts of Java. The results of this study show that the quality of SME financial statements do not affect the amount of credit received by SMEs. This may be due to the low quality of financial statements of SMEs so that banks are still in doubt with the relevancy and reliability of financial reporting. Prospect of FAS EWPA implementation to improve the quality of financial report may have been constrained due to the low understanding of the SME entrepreneurs over the FAS EWPA.
Impact of Nationality and Educational Diversity on CSR Performance: The Moderating Role of CEO Overconfidence Khairunnisa Khairunnisa; Sylvia Veronica Siregar
Journal of International Conference Proceedings Vol 5, No 4 (2022): FEBIC International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i4.1917

Abstract

The sustainability report has attracted the attention of various business organizations and has become an essential issue in corporate sustainability and already required to report based on POJK No 16/SEOJK.04/2021. This study examines the relationship between board diversity and corporate social responsibility (CSR). This study used the nationality and educational dimension of board diversity by applying Blau's index. The upper echelons, stakeholders, and resource dependence theory are used to evaluate the hypothesized relationship through an empirical investigation of Indonesia's listed companies from 2011 to 2021. Indonesia used a two-tier corporate governance system, and this paper has been hypothesized by the board of directors (BOD) ) and board of commissioners (BOC) systems. BOD and CSR used CEO overconfidence as a moderating variable because there was a direct relationship between BOD and CEO overconfidence. Control variables for this paper are (1) profitability, (2) leverage, (3) size, (4) board meetings, and (5) board size. The results showed that the Board of Directors (BOD) positively related to CSR. CEO Overconfidence also strengthens the relationship between the Board of Directors (BOD) Educational and CSR in the company.
Auditors’ Communication with Audit Committee: Evidence from Indonesia Eliza Fatima; Sylvia Veronica Siregar; Vera Diyanty
Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i2.42482

Abstract

The aim of this study is to explore the auditors’ communication with those charged with governance (TCWG). Specifically, we examine the communication between auditors and the audit committee on the audit of financial statements in the year 2020 in the Indonesian setting. We use questionnaires to collect the data. Our samples are 72 audit committee members from various industries. We find that most of the auditors have discussed the matters that are required by the audit standards. However, we find that almost ten percent of the respondents reported that there was no kick-off meeting before the start of the audit process. The absence of a kick-off meeting may indicate that the audit plan is not communicated in a timely manner to the audit committee. We also find that face-to-face communication through a meeting is preferred to written communication most of the time.
HUBUNGAN STOCK SPLIT DENGAN MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2001-2011 Clivandi Boermawan; Sylvia Veronica Siregar
Jurnal Akuntansi Multiparadigma Vol 4, No 1 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (465.787 KB) | DOI: 10.18202/jamal.2013.04.7185

Abstract

Abstract. Relation between Stock Split and Earning Management on Indonesian Stock Exchange Listed Companies Year 2001-2011. This study analyzes the relation between stock split and earnings management, whether firms with stock split engage in earnings management, the market reaction, and the effect of firm size on the association between the market reaction and earnings management. Total samples were 63 stock split firms listed on the Indonesian Stock Exchange in 2001-2011. The results show that firms engage in income-increasing earnings management in the pre split period. Market reaction overearnings management is negative, contrary to expectation, because market possibly construed the activities as opportunistic behavior. Small firms have more negative stock return than large firms.Abstrak. Hubungan Stock Split dengan Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2001-2011. Penelitian ini bertujuan menganalisis hubungan antara stock split dan manajemen laba, yaitu apakah perusahaan yang melakukan stock split melakukan manajemen laba, reaksi pasar, dan pengaruh ukuran perusahaan terhadap hubungan reaksi pasar dan manajemen laba. Jumlah sampel sebanyak 63 perusahaan yang melakukan stock split yang terdaftar di Bursa Efek Indonesia tahun 2001-2011. Hasil penelitian menunjukkan perusahaan melakukan manajemen laba yang income increasing pada periode pra stock split. Reaksi pasar terhadap manajemen laba tersebut adalah negatif, hal ini tidak sesuai dengan ekspektasi, karena kemungkinan pasar mengganggapnya sebagai tindakan oportunistik. Perusahaan kecil mendapat penilaian pasar yang lebihnegatif dibandingkan perusahaan besar.
Application Of The Pari Passu Clause In PT PLN Loan Restructuring Grace Ester Mercedes; Sylvia Veronica Siregar
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 16 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8240299

Abstract

As a state-owned public utility, Perusahaan Listrik Negara (PLN) is crucial to Indonesia's provision of energy. The debt contractual agreement becomes a reference in the context of restructuring, and for that reason, the written terms have a significant impact. The pari passu provision is among the most significant parts of the contract. However, as of right now, PLN is still using the ratable payments to creditors idea rather than the pari passu concept that has been modified by the IMF. By demonstrating the demands of the organization and the effects of applying the idea, the research aims to demonstrate methods to implement a new concept. It offers findings on how to implement the new pari passu idea, which is comprehensive and applicable to PT PLN, by applying Kotter's 8-Step Change Model technique.
MANAJEMEN LABA AKRUAL, MANAJEMEN LABA RIIL, DAN BIAYA MODAL Cut Naila Febrininta; Sylvia Veronica Siregar
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2014.12.5027

Abstract

Abstrak: Manajemen Laba Akrual, Manajemen Laba Riil, dan Biaya Modal. Penelitian ini bertujuan untuk menganalisis pengaruh dari manajemen laba akrual dan manajemen laba riil terhadap biaya modal, baik biaya utang maupun biaya ekuitas. Total observasi dalam penelitian ini adalah 1.375 firm-years untuk model biaya utang serta 1.564 firm years untuk model biaya ekuitas pada tahun 2003-2011. Penelitian ini diuji dengan regresi data panel dengan model regresi random effect. Hasil penelitian menunjukkan bahwa manajemen laba akrual dan manajemen laba riil terbukti tidak berpengaruh signifikan terhadap biaya utang dan biaya ekuitas. Abstract: Accrual Earnings Management, Real Earnings Management, and Cost of Capital. This researchaims to analyze the impact of two kinds of earnings management which are accrual earnings management and real earnings management on company’s cost of debt and cost of equity. Total observations for this research are 1.375 firm-years for the cost of debt model and 1.564 firms-years for the cost of equity model from year 2003-2011. This research used panel data regression with random effect regression model. The result of this research shows that accruals earnings management and real earnings management have no significant impact on company’s cost of debtand cost of equity. 
Usulan Perancangan Internal Control Over Financial Reporting (ICOFR) Pada Proses Bisnis Treasury di PTPNR Nindita, Chairunissa; Siregar, Sylvia Veronica
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 9 (2025): : JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i9.4785

Abstract

Laporan keuangan merupakan instrumen vital bagi perusahaan dalam menyediakan informasi yang akurat dan dapat dipercaya bagi pihak internal maupun eksternal sebagai dasar pengambilan keputusan. Implementasi Internal Control Over Financial Reporting (ICoFR) menjadi aspek krusial dalam menjamin keandalan laporan keuangan sekaligus mencegah terjadinya kesalahan material maupun praktik kecurangan. Penelitian ini bertujuan untuk merancang proses ICoFR pada siklus bisnis treasury di PTPNR, sebuah perusahaan patungan BUMN yang bergerak di bidang perdagangan gas bumi, dengan menggunakan pendekatan COSO Internal Control – Integrated Framework. Penelitian dilakukan dengan metode kualitatif deskriptif melalui studi kasus, yang mencakup wawancara semi-terstruktur, observasi, serta telaah dokumen perusahaan. Fokus analisis diarahkan pada tahapan perancangan, meliputi business process mapping (BPM), risk control matrix (RCM), serta evaluasi rancangan pengendalian. Hasil penelitian menunjukkan bahwa perancangan ICoFR pada siklus treasury sangat penting untuk memastikan efektivitas pengendalian terhadap transaksi penerimaan dan pembayaran, yang berisiko tinggi terhadap kesalahan input maupun manipulasi. Dengan menerapkan pendekatan Top-Down Risk Based sesuai standar PCAOB AS 2201, perusahaan dapat mengidentifikasi risiko signifikan, merancang pengendalian yang memadai, serta mendokumentasikannya secara sistematis. Rancangan ini diharapkan mampu meningkatkan transparansi, akuntabilitas, dan kepatuhan terhadap regulasi, sekaligus mendukung tercapainya tujuan perusahaan dalam menjaga integritas laporan keuangan. Penelitian ini memberikan kontribusi praktis bagi manajemen PTPNR serta menjadi referensi akademis terkait perancangan ICoFR di sektor energi.
The effect of accrual earnings management and real earnings management on earnings persistence and cost of equity Meini, Zumratul; Siregar, Sylvia Veronica
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 2 (2014): August 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.309

Abstract

There are two kinds of earnings management: accrual earnings management and real earnings management. This study aims to assess the effect of earnings management on earnings persistence and cost of equity on 155 firms listed on the Indonesia Stock Exchange during the 2001-2010 periods. Analysis in this study uses the Panel Regression Fixed Effect method. The result shows that accrual and real earnings management do not weaken earnings persistence. Furthermore, it was found that accrual earnings management has a positive effect on the cost of equity. Conversely, earnings management through real activity manipulation has a negative effect on the cost of equity. These results may indicate that investors are already aware of a firm’s earnings management behaviors through discretionary accrual, but may still not be aware of the negative impact of earnings management through real activity manipulation.
Co-Authors Akhir Syabani Amarullah, Fitriany Anugra, Sylvia Rianda Arie Wibowo Arie Wibowo Astuty, Ni Made Ria Kurniasih Astuty, Ni Made Ria Kurniasih Bachtiar, Yanivi S. Chaerul D. Djakman Chairunissa Nindita Clivandi Boermawan Clivandi Boermawan Cut Naila Febrininta Cut Naila Febrininta Debbianita Delfita Siagian Desi Adhariani Desriana Juvita, Desriana Djakman, Chaerul D. Elok Tresnaningsih Fadhil Muhammad Fatima, Eliza Fitriany Fitriany, Fitriany Fitriany, . Grace Ester Mercedes Jason Effendi Khairunnisa Khairunnisa Lindawati Gani Luh Putu Ratna Sundari Marganingsih, Arywarti Marganingsih, Arywarti Merry Katili Sastro Sarunggalo Munawar Chalil Ning Rahayu Ning Rahayu Oktavia . Oktavia Oktavia Rachmawati, Nurul Aisyah Ratna Wardhani Rudiantoro, Rizki Rudiantoro, Rizki Septian Bayu Kristanto Shanty Debora Yutriny Sirait Shobriati, Ikrima Siddharta Utama Sidharta Utama Siti Khomsatun Sri Hernita Barus Sri Hernita Barus Ulum Tri Handayani Vera Diyanty Viska Anggraita Viska Anggraita, Viska ZAHARA ZAHARA Zumratul Meini